The Federal Energy Policy Act (EPact) of 2005 provides
for a tax deduction when commercial buildings are made more energy
efficient. Additionally, public facilities are eligible to participate in
Epact by allowing the primary designer of a lighting project to receive the
tax deduction and then passing these savings through as lower fees or
rebates. Replacing lighting systems is one of three parts associated with
EPact that qualifies for a maximum deduction of $0.60 per square foot.
How do I qualify to receive the tax deduction?
(1) Achieve a reduction in lighting power density (LPD) of at least 25%
of
the minimum requirements stated in Standard 90.1-2001
(2) Have controls and circuiting that comply fully with the requirements
of
Standard 90.1-2001
(3) Include a provision for bi-level switching in all occupancies (some
exceptions)
(4) Meet the minimum requirements for lighting levels set forth in the
IESNA lighting handbook
(5) Implement the improvements by January 1, 2008
With the lowest life-cycle cost of ownership, the SmartFixture™ is the RIGHT
CHOICE to help you maximize potential EPact Tax Advantages.
Transforming the way lighting systems operate
• Maximizing Energy Performance
•
Enhancing Maintenance Operations
• Providing Flexibility and Versatility
Epact Tax Deductions:
Take full
advantage of the Treasury's gift!